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Undeclared offshore income
  • Squire Patton Boggs
  • United Kingdom
  • September 12 2014

On 11 September, the European Union officially confirmed a further round of economic sanctions against Russia in response to the continued crisis in


Landmark US Supreme Court decision may extend US tax benefits to UK civil partners
  • Butler Snow LLP
  • United Kingdom, USA
  • June 28 2013

On Wednesday, 26 June 2013, the US Supreme Court ruled that Section 3 of the Defense of Marriage Act ("DOMA"), which limits the definition of


Be prudent with privilege: Legal advice from non-lawyers is not privileged under English and Bermuda Law
  • Sedgwick LLP
  • Bermuda, United Kingdom
  • January 23 2013

In its first major judgment of 2013, R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another 2013


Tax accountant advice does not attract solicitor client privilege in the UK
  • Thorsteinssons LLP
  • United Kingdom
  • February 21 2013

Subject to limited exceptions, communications involving legal advice between a lawyer and his or her client are privileged. As a result, a client can


Trustee quarterly review
  • Mayer Brown LLP
  • United Kingdom
  • February 21 2013

The relevant deadlines for submitting information and documents for the purposes of the 20132014 Pension Protection Fund ("PPF") levy are as


BLG Monthly Update
  • Borden Ladner Gervais LLP
  • Argentina, Australia, Canada, United Kingdom, USA
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find


Lawyers the privileged profession
  • Squire Patton Boggs
  • United Kingdom
  • May 14 2013

The case of Prudential Plc and Prudential (Gibraltar) Limited v Commissioner of Income Tax and Philip Pandolfo (HM Inspector of


LPP: naked self interest replaced by functionality?
  • Nabarro LLP
  • United Kingdom
  • January 29 2013

In a landmark decision involving the great and the good of the legal world, the Supreme Court has confirmed that legal professional privilege (LPP


Disclosure of tax avoidance schemes: new guidance issued
  • CMS Cameron McKenna
  • United Kingdom
  • June 7 2011

The Law Society has issued a Guidance Note for solicitors, which considers the relationship between solicitors' statutory obligation to disclose tax avoidance schemes to HMRC and legal professional privilege


Law Society to intervene in Prudential appeal to Supreme Court
  • Herbert Smith Freehills LLP
  • United Kingdom
  • June 6 2011

On 13 April 2011 the Supreme Court granted Prudential permission to appeal against the Court of Appeal's decision confirming that legal professional privilege does not extend to tax law advice given by accountants, or to the advice of any professionals other than qualified lawyers (i.e. solicitors, barristers or foreign lawyers): R (on the application of Prudential PLC & Anor) v Special Commissioner of Income Tax & Anor 2010 EWCA Civ 1094